{"id":13723,"date":"2013-05-31T14:36:10","date_gmt":"2013-05-31T14:36:10","guid":{"rendered":"http:\/\/mostafa.openonline.co.uk\/?guid=fedd5207dfe1cfa3612ccfd4c14af0c6"},"modified":"2013-05-31T14:36:10","modified_gmt":"2013-05-31T14:36:10","slug":"payments-are-not-gratuities","status":"publish","type":"post","link":"https:\/\/mostafa.openonline.co.uk\/?p=13723","title":{"rendered":"Payments are not gratuities"},"content":{"rendered":"<div class=\"field field-name-body field-type-text-with-summary field-label-hidden\">\n<div class=\"field-items\">\n<div class=\"field-item even\" property=\"content:encoded\">\n<p>The taxpayer company set up two employee benefit trusts. Another firm bought the taxpayer in 2001, and the trusts were wound up.<\/p>\n<p>&#13;<\/p>\n<p>There was a large amount of cash in the trusts as a result of the sale and the exercise of share options by employees before the sale. The trustees decided to distribute the cash to the employees. Income tax was deducted, but National Insurance (NI) &#8230;<\/p>\n<\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>The taxpayer company set up two employee benefit trusts. Another firm bought the taxpayer in 2001, and the trusts were wound up.&#013;<br \/>\nThere was a large amount of cash in the trusts as a result of the sale and the exercise of share options by employees &#8230;<\/p>\n","protected":false},"author":8,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[48],"tags":[],"_links":{"self":[{"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/posts\/13723"}],"collection":[{"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=13723"}],"version-history":[{"count":0,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/posts\/13723\/revisions"}],"wp:attachment":[{"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=13723"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=13723"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=13723"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}